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Financial engineering and the arms race between accounting standard setters and preparers

Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295

Persistent link: https://www.econbiz.de/10011304163

Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

Dye, Ronald A. - 2015

This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and...

Persistent link: https://www.econbiz.de/10013019577

Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers

Dye, Ronald A. - 2015

This essay analyzes some problems accounting standard setters confront in erecting barriers to managers bent on boosting their firms' financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and...

Persistent link: https://www.econbiz.de/10013032211

Oil Industry Profits

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Stabiltity of monetary unit and informativness of corporate financial reporting

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Adverse effects of uniform written reporting standards on accounting practice, education, and research

Sunder, Shyam - In: Journal of accounting and public policy 29 (2010) 2, pp. 99-114

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The problem of improving financial reporting

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